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Notification No. 75/2014 dated 1st December 2014 superseded - CBDT directs specified Income-tax authorities to be authorities for certain purposes

Income Tax - 19/2015 - Dated:- 5-3-2015 - [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (ii)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 19/2015 New Delhi, the 05th March, 2015 S.O. 675 (E) - In pursuance of the provisions contained in sub-clauses (iv) and (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961) read with rule 2C of the Income-tax Rules, 1962, and in s .....

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oresaid rule 2C. (ii) authorises the Commissioner of Income-tax (Exemptions) to act as prescribed authority for the purposes of sub-clause (iv) and sub-clause (v) of clause (23C) of section 10 of the Act with effect from the 15th day of November, 2014 : Provided that in respect of application made before the 15th day of November, 2014 under sub-clause (iv) and sub-clause (v) of clause (23C) of section 10 before the prescribed authority [authorised by the Board by notification number S.O.851(E), .....

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gnated as Commissioner of Income-tax (Exemptions) with effect from the 15th day of November, 2014] the Chief Commissioner of Income-tax, Ahmedabad-1, Ahmedabad shall be the authority; (ii) for cases falling in the jurisdiction of erstwhile Director of Income-tax (Exemption), Bangalore, [redesignated as Commissioner of Income-tax (Exemptions) with effect from the 15th day of November, 2014] the Chief Commissioner of Income-tax, Bengaluru-1, Bengaluru shall be the authority; (iii) for cases fallin .....

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